On January 31, 2022, M. Corp purchased the right to remove gravel from an old rock quarry. The cost of the quarry rights was $300,000, with estimated salable rock of 30,000 tons. During 2022, M Corp. loaded and sold 8,000 tons of rock in 2018. At January 1, 2023, M Corp estimated that 11,000 tons still remained. During 2023, M Corp. loaded and sold 6,500 tons. M. Corp uses the units-of-production method. Belotti would record depletion in 2023 of: (Round cost per ton to two decimal places.) A. $80,000. B. $102,000. C. $130,000. D. $182,000.